Date on which removal of forestland designation is effective
- • notice of removal
(1) Notwithstanding ORS 308.210 (Assessing property), 311.405 (Tax as lien) or 311.410 (Effect of property transfer or lease termination on lien and on taxability of property), but subject to subsection (2) of this section, the removal under ORS 321.359 (Removal of designation) (1)(b)(C) of land from designation as forestland because the land is no longer forestland shall occur as of the January 1 assessment date for the tax year in which the county assessor discovers that the land is no longer forestland.
(2) Subsection (1) of this section applies only if notice of the removal is mailed by the county assessor prior to August 15 of the tax year for which the removal of the land is asserted. [2003 c.621 §15]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.